UC知道会计英语专业翻译（ Relevancy, Cost Behavior, ）
来源：百度知道 编辑：UC知道 时间：2024/06/06 11:48:38
Relevancy, Cost Behavior, and the Activity Resource Usage Model
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Understanding cost behavior is basic in determining relevancy. When costs were primarily unit-based, a simple distinction between fixed and variable costs could be made. Now, however, the ABC model has us focusing on unit-level, batch-level, product-level, and facility-level costs. The first three are variable, but with respect to different types of activity drivers. The activity resource usage model can help us sort out the behavior of various activity costs and assess their relevance.
The activity resource usage model has two resource categories: (1) flexible resources and (2) committed resources. Recall from Chapter 3 that flexible resources are those that are acquired as used and needed. Committed resources are acquired in advance of usage. These categories and their usefulness in relevant costing are described in the following sections.
Flexible Resources
Resource spending is the cost of
.
Understanding cost behavior is basic in determining relevancy. When costs were primarily unit-based, a simple distinction between fixed and variable costs could be made. Now, however, the ABC model has us focusing on unit-level, batch-level, product-level, and facility-level costs. The first three are variable, but with respect to different types of activity drivers. The activity resource usage model can help us sort out the behavior of various activity costs and assess their relevance.
The activity resource usage model has two resource categories: (1) flexible resources and (2) committed resources. Recall from Chapter 3 that flexible resources are those that are acquired as used and needed. Committed resources are acquired in advance of usage. These categories and their usefulness in relevant costing are described in the following sections.
Flexible Resources
Resource spending is the cost of
相关性、费用行为和活动资源使用模型
了解的费用行为是基本的在确定相关性。 当费用主要单位根据，固定和可变成本之间的简单的可能被区分。 现在，然而， ABC模型有我们集中于单位级、批级、产品级和设施级费用。 第一三是易变的，但是关于不同的活动类型司机。 活动资源使用模型可能帮助我们整理各种各样的活动开销行为和估计他们的相关性。
活动资源使用模型有二个资源类别： (1)灵活的资源和(2)承诺的资源。 从第3章召回灵活的资源是获取如使用和需要的那些。 承诺的资源在用法前获取。 这些类别和他们的在相关的费用的有用性在以下部分被描述。
Flexible资源
资源消费是获取活动容量的费用。 活动供应支付的数额是活动开销。 为灵活的资源，活动资源要求了(资源供应的使用的)均等。 因此，为这个资源类别，如果我对活动的需求横跨选择改变，然后资源消费将改变，并且活动的费用与决定是相关的。 例如，电供应了为发电器内部地使用燃料。 燃料是一种灵活的资源。 现在，考虑以下二个选择： (1)接受特别，一次性命令和(2)废弃物特别订货。 如果接受命令为千瓦小时(力量的活动司机)增加需求，则力量的费用横跨选择将不同由在燃料消费的增量(傲慢的燃料是如需要获取的唯一的资源)。 因此，动力费用是相关死决定。
15分，是没有人愿意逐句逐句人工翻译的。。。